Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran,Transparansi dan Pengawasan terhadap Pengelolaan Keuangan Daerah (Studi Kajian pada Pemerintah Kabupaten Dairi dan Pakpak Bharat

Abstract

The objective of the research is to examine the influence of accountability. regional finance, value for money, reliability, transparency and supervision on regional finance management. The samples are two of each of the 94 officials/of budget users, proxy of budget users, officials of technical executors of activities, and officials of financial administration. Primary data are gathered by distributing questionnaires by online (https://forms.gle/vEYellg4GvgnHkdVB6) or offline. They are analyzed by adjusting them to statistical method so that the questions can be answered The analysis used is descriptive statistical analysis ad PLS-SEM statistical analysis.

The result of the research shows that accountability, value for money reliability, transparency, and supervision have a positive and significant influence on regional finance management